U.S. Tax Court Clerkships: 2026-27 Guide to Interview Days, Pay and Eligibility
Short answer: U.S. Tax Court law clerks work for a Judge or Special Trial Judge of an Article I court that hears federal tax disputes. Most clerks are hired through the Court's annual fall "Law Clerk Interview Days" program, the typical starting grade is GS-11, and many judges look for federal tax coursework and a plan to practice tax law (U.S. Tax Court Law Clerk Program). The 2026 Interview Days window closed at 11:59 p.m. on September 1, 2026 (Tax Court application portal).
Fast facts
- Court type: Article I court of record (Tax Court history).
- Who you clerk for: a Judge or a Special Trial Judge (Law Clerk Program).
- Main hiring route: annual fall Law Clerk Interview Days; individual vacancies are also posted during the year on the Judges Currently Recruiting page.
- Status on September 26, 2026: the Judges Currently Recruiting page said "No judges are currently recruiting for Law Clerks" (Tax Court).
- Starting pay: typically GS-11, possibly higher with more education or experience; check the GS locality calculator for your city (Law Clerk Program).
- Citizenship: U.S. citizens, U.S. nationals, and lawful permanent residents seeking or intending to seek citizenship (Law Clerk Program).
- Bar: not required at appointment, but you must pass a bar within 14 months and be admitted within 24 months of appointment (Law Clerk Program).
- Application method: the online portal during Interview Days; questions go to [email protected] (application portal).
According to the Law Clerk Program page, the judges are "primarily interested" in strong graduates who:
- have completed federal tax law courses;
- plan to practice in the specialized federal tax field; and
- ideally have law review experience or graduated in the top third of their class.
Individual chambers pages can add their own requirements. One example is Judge Pugh's page, which asks for excellent writing and research skills and the ability to work in a small team.
Application packet checklist
- Cover letter
- Complete resume
- Law school transcript
- Legal writing sample, preferably on a tax topic
- Any judge-specific items listed on that judge's page
Timeline: how a Tax Court hiring cycle works
- Summer: watch the application portal for the Interview Days announcement.
- Application deadline: for 2026 the window closed on September 1 at 11:59 p.m. (application portal).
- Fall: Interview Days are held, and many clerkships are filled through them (Law Clerk Program).
- Year-round: check the Judges Currently Recruiting page for off-cycle openings.
- After an offer: expect background, credit, and tax checks (Law Clerk Program).
Benefits and fine print
- Health insurance, life insurance, and FERS retirement, including the Thrift Savings Plan (Law Clerk Program).
- 13 days of annual leave and 13 days of sick leave per year for clerks without prior government service; unused leave is forfeited when the clerkship ends (Law Clerk Program).
- Each judge decides whether to make an offer and on what terms (Law Clerk Program).
- Best fit: you want a tax practice at a firm, in government, or at an accounting firm, and you want to learn the IRS litigation docket closely.
- Different calendar: Tax Court hiring runs on its own fall Interview Days rather than the Federal Law Clerk Hiring Plan dates used for Article III chambers on OSCAR.
- Portability: a former Tax Court clerk describes the clerkship as a strong springboard into tax careers and walks through common exits: Former Tax Court clerk taking questions.
- Former Tax Court clerk taking questions (a former clerk answers questions about the work, exits, and prestige)
- Tax Court Clerk: Taking Qs (an earlier Q&A thread with a Tax Court clerk)
- JSP Steps (how judiciary pay steps work)
- Ask a new question in the Judicial Clerkships forum.
Q: Is a Tax Court clerkship a federal clerkship?
Yes. It is a federal clerkship with an Article I court, not an Article III court (Tax Court history).
Q: Do I need a tax LL.M.?
No. Some judges prefer an LL.M. in taxation or a year of tax experience, but the Court does not require it (Law Clerk Program).
Q: Can I apply before I pass the bar?
Yes. You must pass a bar within 14 months of appointment and be admitted within 24 months (Law Clerk Program).
Q: How much do Tax Court clerks make?
The typical starting grade is GS-11, with locality pay; the exact amount depends on your duty station and qualifications (Law Clerk Program).
Q: Does the Tax Court use OSCAR?
The Court runs Interview Days through its own portal (application portal). Treat OSCAR as a separate system unless a specific posting says otherwise.
Related guides
- All specialized clerkships
- U.S. Court of Federal Claims clerkships
- U.S. Court of International Trade clerkships
- Clerkship Directory home
